Le rôle et la responsabilité du réviseur d'entreprises dans le cadre d'une fraude aux états financiers.

Abstract

Nowadays, scandals emanating from financial statement fraud are more and more numerous, and although it is a problem linked to internal company mismanagement, there is always one person who is pointed out: the external auditor.

Since the auditor is closely linked to financial reporting fraud, he is usually the first to be accused when such a situation occurs. But is he really the only one to blame? If he can prove that he has done everything possible to perform a quality job, can he really be held liable? What are the different methods that fraudsters use to defraud?

In the context of this work, we will attempt to answer these different questions, firstly by using the theoretical framework and the different writings that the authors have offered us over the years, and then by using the practical framework and by interviewing 7 auditors accredited to the IRE working for different sectors of activity and having their own professional experience. In this way, we will be able to compare theory and reality and draw the appropriate conclusions.

Through this research, the profession of the auditor will be examined in depth. First of all, through the definition of his mission, then the determination of his legal responsibilities: civil, penal and disciplinary. Then, we will approach the financial statements and finally the fraud in the financial statements as a whole.